The Annual Accounts of corporations with limited liability are freely downloadable at www.nbb.be (Balanscentrale, consult) These Annual Accounts include the Balance sheet, the Profit and Loss Account, the Notes, the Letter of the Board of Directors and the Audit Report. This research summarizes survey research of 1.116 respondents, asking what type of information and why the respondents wanted to consult the Annual Account of that particular company. Also the information need, in relation to the type of stakeholder was investigated.
The results show that the readers are looking for information, mainly as a supplier or customer. In addition, the stakeholders are highly satisfied with the information provided and call to set-up a similar system of full transparency at the European level.
Patricia Everaert, 2017, “De jaarrekening, Wie zijn de gebruikers en waarom wordt de jaarrekening geconsulteerd?“, in De Groote Bertel en Verhoeye Jan (editors), Goed vaderschap, Liber Amicorum Antoine Doolaege, Uitgeverij Larcier, p. 99-110